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Agreed-Upon Procedures – AASB

Date recorded:

At its meeting on June 10-11, 2019, the AASB discussed issues related to the IAASB’s project to revise International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements. The Board noted that the issues raised in its response letter to the Exposure Draft of ISRS 4400 (Revised) are largely consistent with those raised by global stakeholders and are recognized by the IAASB Task Force as key issues to be addressed. The Board will continue to discuss this project at future meetings.

Review the executive summary on the AASB's Web site.

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